Courts: CESTAT Chennai
961 articlesService Tax
Service Tax
Service tax not leviable on composite works contract services prior to 1.06.2007
Service Tax
Service Tax
Service rendered to BCCI is not in nature of support of business & hence service tax not leviable
Service Tax
Service Tax
Service tax demand confirmed without referring documents furnished is against principles of natural justice
Service Tax
Service Tax
Options under Rule 6(2) & 6(3) of CENVAT Credit Rules cannot be availed simultaneously
Custom Duty
Custom Duty
Interest u/s 61(2)(i) of Customs Act, 1962 unsustainable as SCN time barred
Service Tax
Service Tax
Denial of Cenvat on input services like car hire charges, travel expenses, insurance charges, etc. not maintainable
Excise Duty
Excise Duty
Refund not hit by unjust enrichment as CA certifies that duty has not been passed on furnished
Service Tax
Service Tax
Service tax is payable under ‘Information Technology Software Service’ as right to use software granted after 16/05/2008
Service Tax
Service Tax
No service tax liability on foreclosure charges collected by banks & NBFCs on premature termination of loans
Service Tax
Service Tax
Department not allowed to take different stand as principles laid down in previous case already accepted
Custom Duty
Custom Duty
Penalty u/s 114 of Customs Act not leviable on CHA for non-assurance of correct classification of goods
Excise Duty
Excise Duty
Applicability of transitional provisions CCR Rule 11(3) to both sub-rules 3(i) & 3(ii)
Custom Duty
Custom Duty
Security deposit is not governed by provisions of Section 27 of Customs Act
Custom Duty
Custom Duty
